Abstract
Employee commitment plays an essential role in determining performance at work. Besides that, the joining of the Millennial generation with their different characteristics and values in the workforce has brought new challenges to strategic human resource management. Therefore, it becomes urgent and important to understand as well as increase employee commitment, especially for the Millennial employees. Nevertheless, studies related to the influence of value congruence, self-efficacy, and work well-being on commitment at work are still challenging to find in Indonesia. This research aims to examine the role of value congruence, self-efficacy, and work well-being on employee organizational commitment, especially on the Millennial generation in Indonesia. Data were collected through a survey of 256 Millennial employees in Jakarta, Indonesia. We found that value congruence and self-efficacy were positively related to employee work well-being and organizational commitment, while employee work well-being mediates the association between value congruence and self-efficacy toward employee organizational commitment. Furthermore, the managerial implications and issues for future research were discussed.
Highlights
The annual report is a document that provides key information for stakeholders to understand a company’s performance and position
The respondents of this study are from various career backgrounds, which include professionals, Inland Revenue Board of Malaysia (IRBM) officers, academics, management executives and students, to represent the varied users of annual reports
This study highlights three components of users’ perceptions on tax disclosure in companies’ annual report, i.e., the importance of tax disclosure, current state of tax disclosure and usefulness of more tax disclosure provided in the annual report
Summary
The annual report is a document that provides key information for stakeholders to understand a company’s performance and position. The annual report of a company presents financial performance through its financial report and disclosures of financial and tax matters section. This study finds that users perceive the tax disclosure section as an important part in the annual report and more tax information must be disclosed. They believe that tax disclosure is beneficial in facilitating decision-making and assisting tax authorities to handle tax audits. Users perceive that tax disclosure is limited, too technical to be interpreted and agree that more tax disclosure would be useful for stakeholders to comprehend companies’ tax matters. The rest of this paper is organised into several sections: Section 2 presents the literature review, Section 3 explains the methodology of this study, Section 4 discusses the results and findings and Section 5 provides the conclusion of this study
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